Bukhari

Narrated Abu Sa`id Al-Khudri: Allah's Apostle said, "There is no Zakat on less than five camels and also there is no Zakat on less than five Awaq (of silver). (5 Awaq = 22 Fransa Riyals of Yemen or 200 Dirhams.) And there is no Zakat on less than five Awsuq. (A special measure of food-grains, and one Wasq equals 60 Sa's.) (For gold 20, Dinars i.e. equal to 12 Guinea English. No Zakat for less than 12 Guinea (English) of gold or for silver less than 22 Fransa Riyals of Yemen.)

And Tawus narrated that Mu'adh (may Allah be pleased with him) said to the people of Yemen that you may give in charity goods and items, such as khamisah (striped cloaks) or other garments, instead of barley and millet, which will be easier for you and better for the companions of the Prophet (peace and blessings of Allah be upon him) in Madinah. And the Prophet (peace and blessings of Allah be upon him) said that Khalid has dedicated his armors, weapons, and horses all in the way of Allah. (Therefore, he does not possess anything upon which zakat would be obligatory. This is a portion of the hadith; its details will come later.) And the Prophet (peace and blessings of Allah be upon him) said (on the day of Eid to the women) to give charity, even if you have to give your jewelry. So the Prophet (peace and blessings of Allah be upon him) did not say that giving goods as charity is not permissible. Thus, (upon this command of the Prophet, peace and blessings of Allah be upon him) the women began to give their earrings and necklaces. The Prophet (peace and blessings of Allah be upon him) did not specify zakat only for gold and silver.

Narrated Anas: Abu Bakr wrote to me what Allah had instructed His Apostle (p.b.u.h) to do regarding the one who had to pay one Bint Makhad (i.e. one year-old she-camel) as Zakat, and he did not have it but had got Bint Labun (two year old she-camel). (He wrote that) it could be accepted from him as Zakat, and the collector of Zakat would return him 20 Dirhams or two sheep; and if the Zakat payer had not a Bint Makhad, but he had Ibn Labun (a two year old he-camel) then it could be accepted as his Zakat, but he would not be paid anything .

Narrated Abi Sa`id Al-Khudri: I heard the Prophet saying (as above--No. 526)